Rola zawodowych księgowych w przedsiębiorstwach społecznie odpowiedzialnych
Conception and Directions of Using Dea Method to Measure the Efficiency of Local Governments – Selected Aspects

Summary/Abstract: Purpose – the main aim of this article is to present the idea of non-parametric DEA (Data Envel-opment Analysis) method, as well as to indicate the direction of using this method in measuring the effective-ness of the local governments in Poland. Design/Methodology/Approach – the methods used to attain the ob-jective included the analysis of literature concerning the subject and the induction and deduction methods. The main indicators of the basic CCR model functioning in the framework of the DEA method used to measure the efficiency of the entities were presented and discussed. The concept of using DEA method referred to lo-cal governments in Poland. Findings – the conducted research showed that DEA is a complex method, which allows to obtain useful information about the effectiveness of the activity of an entity, although its use can be laborious. Due to the fact that it allows to assess the effectiveness of the entity, it can be also used for the im-plementation of management control. Originality/Value – the article is a review of the literature in the subject area, and its content is a synthetic summary of the concept and the scope of the DEA method. The article can provide a theoretical basis for the application of this method in practice by local governments.

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